Registration - Service recepient, Service Tax

[CA. R.K. Aggarwal]

We are already registered under 'Management, maintenance & Repair services'. Now we need to pay service tax as 'receipient of taxable services provided fron outside India & recd in India' say under same category. Do we require registeration/ amendment in existing registeration. Kindly suggest.

Posts / Replies

[Brijesh C. Verma]

There is legally no requirement regarding taking a fresh registration. However, as per law if there is any change in any detail furnished earlier at the time of taking original registration, then the same needs to be intimated to the department. As you might be knowing that the Form ST-1 specifically inquires about category of registrant and as per information earlier you would have taken registration under 'service provider'. So in my view you should submit fresh ST-1 for amendment and mention the actual status on a covering letter.